The introduction of online cash registers began back in 2014, when, during the experiment, the Federal Tax Service introduced a new generation of cash registers connected to the Internet in Moscow and the region, in Tatarstan and the Kaluga regions.

The experiment was considered successful, therefore, on June 14, 2016, the State Duma adopted amendments to the law on cash registers (54-FZ on the use of cash registers from 07/01/2016), which significantly tightened the requirements for cash registers. From this article, you will learn which cash registers in 2018 for individual entrepreneurs should be used when making settlements with customers.

Who is obliged to use the new cash registers

Cash registers in 2018 are required to use more entrepreneurs, but the changes will be gradual. Is it necessary cash register for individual entrepreneurs working on PSN and on the new year? How long do you need to connect? Which of the payers of the simplified tax system and OSNO in 2018 can still work without a cash register?

In this table, we have collected information on the timing and categories of taxpayers who are required to install a new type of cash desk.

Please note: from March 31, 2017, sellers and others are required to use cash registers on a general basis, regardless of the taxation regime, including in the field of catering.

The new law not only established a KKM, but also a list of organizations and individual entrepreneurs who still have the right not to use a cash register when making cash and card payments (Article 2 of Law No. 54-FZ of 05/22/03):

• sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover is newspapers and magazines (revenue accounting for this group of goods must be kept separately);
• implementation valuable papers;
• sale of tickets and coupons for travel in public transport, if it is carried out in the passenger compartment;
• catering services for employees and students educational institutions if they are on time training sessions;
• trade in retail markets, fairs, exhibition complexes (with the exception of such trading places, such as shops, pavilions, kiosks, tents, car shops, containers), other than the sale is not food products approved by the Government of the Russian Federation;
• sale in kiosks of ice cream and non-alcoholic drinks in bottling;
• trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
• seasonal sale of vegetables, fruits, gourds and gourds;
• peddling trade in food and non-food products, except for those that require certain conditions of storage and sale;
• acceptance of glassware and waste materials from the population (except for scrap metal, precious metals and precious stones);
• realization of products of national art crafts by the manufacturer;
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• plowing gardens and sawing firewood;
• services for the supervision and care of children, the sick, the elderly and the disabled;
• porter services at stations and ports;
• rental of housing by an individual entrepreneur, if it is his property;
• pharmacy organizations located in rural areas.

In addition, do not apply cash register equipment organizations and individual entrepreneurs conducting settlements in remote or hard-to-reach areas (except cities, regional centers, urban-type settlements) can, if these settlements are indicated in the list approved by regional authorities. Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

But even when the activities of an entrepreneur fit into these concessions, they do not apply if excisable goods are traded or when automatic settlement devices are used (vending machine). Without any reservations, cash payments without a cash register are provided only for the sale of objects of religious worship (religious literature) and the provision of services for religious rites and ceremonies.

How online checkouts work

An additional difficulty in introducing the new procedure is related to the fact that online cash registers operate on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the FTS server. Moreover, at first this information from the online cash desk is transferred to an intermediary - a fiscal data operator (OFD).

After receiving them, the intermediary sends a confirmation that the sales data has been accepted and the receipt has been assigned a fiscal attribute. Without confirmation of the operator, the check will not be generated. Further, the OFD transmits information about the payments made to the IFTS, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer, who will leave his data, the seller is obliged to send him an electronic receipt. If the buyer, having compared the details of a paper check and an electronic check, finds a discrepancy between them, he can report this to tax office, and this fact will be checked.

New Internet-connected cash registers have already been operating since July 2017 in many retail outlets, and quite successfully. But, as practice has shown, it immediately paralyzes the work of millions of sellers. But after all UTII and PSN payers start using CCP, the number of online cash registers will be almost 3.5 million units.

It is also necessary to add here those who are now providing services to the population, issuing them printed forms of strict accountability (BSO). From July 2019, for the issuance of BSO, it will be necessary to use a new automated system, which is also recognized cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure the smooth operation of these devices is a big question.

Total online cash registers in 2018 in without fail should:

• transmit information about the purchase in real time to your operator;
• generate checks for in electronic format;
• provide printing of fiscal documents.

How much does it cost to install new equipment?

Of course, entrepreneurs are concerned about the question - how much does online checkout and its service for IP? Here it will matter how much the existing KKM corresponds to the ability to install a new one. software and fiscal device. If the model of the cash register allows, then you can simply upgrade it, while spending from 10 to 15 thousand rubles. The purchase cost new technology is from 25,000 rubles and more.

Please note: you need to buy new devices only from the list of models approved by the Federal Tax Service. CCP sellers are interested in its implementation, so do not take their word for it that a particular model is included in the list of the Federal Tax Service. See for yourself.

However, the matter will not be limited to the costs of acquiring or upgrading cash desks. The entrepreneur will have to pay for the services of high-quality Internet communications at the rates of his provider, as well as the services of a fiscal data operator.

Please note that OFD must also be selected only from the official list. The lowest tariffs of operators for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles for one device. Accordingly, the total cost will depend on how many cash registers the operator will connect to. Besides, new cash register must be registered with the IRS. This can be done through the OFD (2,000-3,000 rubles) or for free on the website of the tax service, if you already have an electronic signature.

*(free if you already have a digital signature or from 3 thousand if you want to order an electronic signature)

Total minimum costs for one year of operation of new cash desks will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.

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Penalties for violating legal requirements

In addition to all these tightening technical specifications KKM and a significant expansion of the categories of entrepreneurs obliged to issue cash receipt, the law raised the amount of fines for individual entrepreneurs under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• non-use of cash registers - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
• repeated violation, if it is proved that KKM was not used in calculations for purchases of more than 1 million rubles - an administrative suspension of the activity of the individual entrepreneur for up to 90 days;
• the use of old-style cash desks or violation of the procedure for their registration / re-registration - a warning or a fine of 1,500 - 3,000 rubles;
• refusal to issue a paper check to the buyer or send it in electronic form - a warning or a fine of 2,000 rubles.

Let's summarize - is a cash register needed for individual entrepreneurs and in what situations:

1. For individual entrepreneurs on the simplified tax system, OSNO, ESHN, the requirement to work only with a new type of cash register entered into force on July 1, 2017.
2. Individual entrepreneurs working in the field of trade and catering on PSN and UTII and without employees are not yet required to connect to this system in 2018. For them, this deadline is July 1, 2019.
3. The same transition period - July 1, 2019 - is also set for those who provide services to the population (except for catering) with the issuance of a BSO on any taxation system.
4. Before buying or upgrading the device, make sure that the model is included in the list of the Federal Tax Service.
5. Enter into an agreement for the provision of services only with those fiscal data operators that are listed on the official website of the tax service.
6. List of categories of taxpayers for which new order does not apply, is specified in Article 2 of the Law "On CCP" No. 54-FZ.

AT commercial activities cash desk of the enterprise and directly cash register are completely different concepts. The cash desk of a legal entity is all the cash available at the enterprise that has not been transferred to the bank for one reason or another. Cash register individual entrepreneur is his cash received as a result of entrepreneurial activity. Cash register machine (KKM) is technical means, with the help of which a sale and purchase transaction for cash is recorded on paper (cash receipt).

In Russia, cash registers are used as a means of state control over the circulation of cash - the timeliness and completeness of their posting. For these purposes, the cash register is equipped with fiscal memory- a special storage device, information from which cannot be changed or deleted. KKM is registered in the tax authorities, requires periodic maintenance, compliance with operating rules, filling out numerous reporting forms and journals, proper storage and destruction cash register tapes etc. Naturally, the use of a cash register, in addition to spending time and effort, also entails material costs.

But there is also good news. Trading without cash register quite possible. It's always nice to get into a group for which the law provides for some benefits or concessions. All of the above "cash charms" do not apply to organizations and individual entrepreneurs - UTII payers or using the patent taxation system, as well as those engaged in strictly defined in the Federal Law of 05.22.2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using payment cards" activities.

Regarding "patents" and "imputation" - the legislator's logic is quite clear: why control revenue if its size is not reflected in tax payments in any way? As for the rest of the "lucky ones", the law stipulates that they may not use cash registers due to the specifics of their activities or the characteristics of their location. These include: traders of newspapers and magazines, lottery tickets, travel vouchers, ice cream, soft drinks on tap, beer, kvass, milk, vegetable oil, live fish, kerosene from tanks; sellers waddle vegetables and gourds, food and non-food items from handcarts, baskets, trays; receivers from the population of glassware and salvage (except for scrap metal). KKM can not be used when trading in markets, fairs, exhibition complexes, sales in passenger cars of trains of an approved list of tea products; when selling objects of religious worship and religious literature, providing services for conducting religious rites and ceremonies; when selling at face value of state postage stamps. In addition, organizations and individual entrepreneurs located in remote or hard-to-reach areas approved in the corresponding list of the subject of the Russian Federation have the right to work without a cash register; pharmaceutical and medical enterprises located in rural settlements. At the same time, in all of the above activities, settlements using payment cards are allowed.

At the request of the buyer, the sale can be issued with a sales receipt. When implementing household services to the population, instead of a cash register, forms are used strict accountability. Many businesses that are not obligated apply KKM, yet they use it without registering with the tax authorities - to calm buyers who are accustomed to cash receipts, as well as control sellers and revenue. In May 2014, Federal Law No. 89-FZ of May 7, 2013 comes into force, according to which, under certain conditions, requirements for the use of cash registers will also not apply to credit institutions.

However, permission not to use cash registers does not mean at all that these enterprises do not have a cash register and an obligation to maintain cash discipline! And, unfortunately, in view of the Regulation of the Central Bank of the Russian Federation of October 12, 2011 No. 373-P “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” and the Order of the Ministry of Finance of October 17, 2011 No. 133n, which approved “ Administrative regulations for the execution of the Federal Tax Service state function for the implementation of control and supervision over the completeness of accounting for revenue ... ", this applies not only legal entities but also individual entrepreneurs.

According to the legislation of our country, all cash received at the cash desk from entrepreneurial activities must be deposited with the bank. In accordance with clause 1.2 of the Regulation of the Central Bank No. 373-P, individual entrepreneurs and organizations independently set the maximum allowable amount of cash kept in the cash desk at the end of the working day - the cash balance limit (cash limit). The calculation method is specified in the Appendix to this Regulation. The rest of the money must be deposited in a specially opened account or, as follows from practice, issued by the entrepreneur to himself on account or for personal needs. The cash limit can be exceeded on the days of payment of salaries (up to 5 days inclusive), as well as in the case of the company's work on weekends and holidays.

Primary cash documents are filled in according to the forms and in the manner approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88. The receipt of cash at the cash desk is documented by an incoming cash order, the issuance - by expenditure, a cash book is maintained. So, your cash desk is in any case under control, even if this does not affect tax deductions, and the nearest bank is located far away.

The use of a cash register is a mandatory method of settlement with individuals and legal entities for most companies. But the purchase and maintenance of cash register equipment (CCP) requires significant costs. Therefore, many entrepreneurs can save money and refuse to use it. The main thing is to know everything legal aspects so that the tax audit does not end with fines.

cash register for a grocery store

Many entrepreneurs are concerned about whether a grocery store needs a CCA (cash register) and whether it is possible to trade on legal grounds without using it?

Do not forget that the need to use a cash register does not depend on the range of products sold. CCA is necessary for the sale of alcohol without fail, in another case, the rest of the goods do not play a role.

A grocery store can operate legally when choosing a mode UTII taxation. This tax applies to trading activity retail food products and allows you not to use cash registers (cash registers). In this case, the condition must be met - trading area grocery store should not exceed 150 m2.

If the grocery store operates under a simplified or general taxation system, a cash register is a must.

Sale of alcoholic beverages

Many entrepreneurs are concerned about the question - is KKM needed when selling alcohol? The Federal Tax Service requires entrepreneurs, regardless of the organizational and legal form, to establish a registrar of settlement transactions in the sale of alcohol. Please note that the sale of beer is no exception to the rule.

Individual entrepreneurs paying a single tax on imputed income are also required to use cash registers. Despite the fact that companies operating under UTII are exempt from KKM, this decree does not apply to beer and alcohol.

Profile Committee State Duma in 2015 introduced the EGAIS system (Unified State Automated Information system) for retail alcohol and beer. Such actions are aimed at combating the shadow market of alcohol. For example, a bottle of vodka or beer, released illegally, after using the EGAIS system, it will become impossible to break through the cash register.

Shop operation without cash registers

Individual entrepreneurs who are going to work without a cash register are obliged, at the request of the buyer, to record the transfer of money and provide documentary confirmation. This role is performed by strict reporting forms - cash or sales receipts.

Regardless of the format of such a check, it must contain the following:

1. check number;
2. the date of the transaction;
3. IP data - last name, first name and patronymic;
4. information about the outlet;
5. identified IP code;
6. number of the IP registration certificate;
7. information about the product: name, quantity;
8. unit price and total purchase price;
9. IP seal (if applicable);
10. seller's signature.

If a trade point is characterized by a large influx of buyers, and the seller does not have the opportunity to spend a lot of time on issuing strict accountability forms; you can speed up the process of issuing them with the help of a check printing machine. It can work on the principle of KKM - fast printing of the form according to the specified parameters. At the same time, it does not need to be registered with the tax authorities and spend money on service maintenance.

Impact of the taxation system

If you are going to work in retail and pay UTII (single tax on imputed income) or work on PSN (patent), there is no need to install a CCA. At the same time, there is no difference in what form the company is registered - IP or LLC. With UTII, the decision to use a cash register is made independently. You can confirm the purchase made using a receipt (BSO) or a sales receipt (TC).

Recommendations: Although receipts and PMs are available to the customer upon request, issue them after each purchase. This will minimize the questions of inspection bodies from Federal Service for Supervision in the Field of Consumer Rights Protection and the Federal Tax Service. It will also help to avoid conflicts with buyers.

When working on a simplified and general taxation system (STS and OSNO), the use of a cash register is mandatory. In order not to buy expensive portable devices, you can work with simple registrars of settlement transactions with a small number of options.

The impact of the applicable tax regime on the obligation to use cash register equipment during operation is clearly demonstrated in the table.

When you can not use KKM

All conditions for using the registrar of settlement transactions are established by federal law, which spells out the areas that make it possible to refuse cash registers:

1. sale of shares, bonds;
2. lottery;
3. sale of tickets for different types transport;
4. fairs, exhibitions, market;
5. public catering in schools, universities and other educational institutions;
6. sale of products from market stalls, tanks, etc.;
7. sale of ice cream, cold drinks from a kiosk, tray (with the exception of alcohol);
8. sale of periodical media, provided that they occupy half of the total turnover (the second part may belong to related products, but they must be accounted for separately);
9. sale of postage stamps without extra charge;
10. stores that are located in hard-to-reach areas specified in the list approved by the state structures of the Russian Federation have the right to work without a registrar of settlement transactions.

Also, the company that provides services may not use the cash register, while instead of a check, the client must receive a strict reporting form. Such forms can be purchased separately at the printing house and fill in all the required fields.

How to refuse KKM

So that there are no claims from the Federal Tax Service, it is important to correctly remove the cash register from registration. To simply stop using it is against the law. The procedure for deregistration of KKM begins with an appeal to the tax inspector, must be accompanied by the actions of the service center specialists and the delivery of the memory block for storage. Until these actions are taken, the operation of any company - both a grocery store and an ice cream stand - will be considered illegal. During this time, the tax service can conduct a control purchase and impose a fine on the store for such violations.

Refusal to use the cash register is optional. If it pays for service costs by simplifying the work of the company, it can continue to be used. At the same time, registration of KKM remains standard.

IP actions when using a cash register

If the use of KKM is mandatory for an individual entrepreneur or the head has decided to use it according to own will, do not forget about keeping a journal of the cashier-operator (form KM-4) and issuing a certificate in the form KM-6.

Every day, before starting work, the individual entrepreneur or his workers must:

1. fill out the cash book and indicate the readings before starting to work;
2. record all sold goods by providing receipts to the buyer;
3. when returning or exchanging goods in accordance with established standards, the check must be canceled;
4. after the end of the shift or labor day indicate the last readings and close the date in the journal of the cashier-operator.

All of these requirements must be met, since the operation of the KKM is subject to regular and unscheduled inspections.

When the online checkout is applied

All organizations and entrepreneurs are required to use cash register equipment (CRE, online cash register) when making settlements both in cash and non-cash. An exception is the cases established by Law No. 54-FZ (Article 1.1, Clause 1, Article 1.2 of Federal Law No. 54-FZ of May 22, 2003 (hereinafter - Law No. 54-FZ).

According to banking legislation, non-cash settlements are settlements by payment orders, letters of credit, collection orders, checks, electronic in cash, as well as the transfer of funds at the request of the recipient of funds (clause 1.1 of the Regulation, approved by the Bank of Russia on June 19, 2012 No. 383-P).

• acceptance of money from the buyer for the goods (works, services) sold to him;
• payment of money in case of refusal of the buyer from previously purchased goods (works, services);
• acceptance of bets (including interactive ones) and payment of funds in the form of winnings during gambling;
• acceptance of funds during the sale lottery tickets, accepting lottery bets and paying out cash prizes during lotteries.

• acceptance (receipt) and payment of funds in the form of advance payment and (or) advances;
• offset and refund of advance payment and (or) advances (online cash desk can not be used until 07/01/2019, dated 07/03/2018 No. 192-FZ). Apparently, when speaking about the offset of advance payment (advance), the legislator means the shipment of goods (transfer of works, services) against the previously made payment. Therefore, at the time of shipment (transfer), there is also an obligation to issue a cash receipt. This approach has been broadcast by the regulatory authorities before. The obligation to issue a check upon shipment directly followed from the formats of checks, which were approved by order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] ;
• provision and repayment of loans to pay for goods, works, services (including lending to citizens by pawnshops on the security of their belongings). Moreover, for those who provide a loan until 07/01/2019, there is a delay in the use of the online cash desk. More ;
• provision or receipt of other counter provision for goods, works, services. At the same time, the online cash desk can not be used until 07/01/2019 (clause 4, article 4 of the Federal Law of 07/03/2018 No. 192-FZ). The law does not specify what is meant by this. We believe that this paragraph refers to non-monetary methods of payment, when instead of money, the counterparty provides other property or performs work or services.

In these cases, the use of an online cash register (issuing a check or BSO) is mandatory, but not for everyone (see and).

Territories remote from communication networks

There are features of using an online cash register in areas remote from communication networks. In such places, online cash desks can be used offline, that is, they cannot transfer fiscal documents to the tax authorities in electronic form (clause 7, article 2 of Law No. 54-FZ).

The criterion for classifying an area as remote from communication networks is the population, which should not exceed 10 thousand people (Order of the Ministry of Telecom and Mass Communications of the Russian Federation of December 05, 2016 No. 616). Based on these criteria, the state authorities of the constituent entities of the Russian Federation approve lists of such areas. Lists should be posted on the websites of these authorities.

In addition, from July 3, 2018, organizations (entrepreneurs) located on the territories of military facilities, facilities of the FSB, state security, foreign intelligence are also included among those who can use CCP offline.

Online cash desk for vending trade

Since July 3, 2018, the vending trade has been exempted from the obligation to issue a cash receipt in paper form and send it to the buyer in electronic form (unless a subscriber number or address is provided). Email) provided that the display of the vending machine will display a QR code identifying the receipt (the requirement to display the QR code is valid only from 02/01/2020 (clause 3, article 4 of Law No. 192-FZ). This does not apply to payments via the Internet .

The exemption does not apply to the sale of excisable products, technically complex goods, as well as goods subject to mandatory labeling. In addition, it became possible to remotely use one online cash register for several vending machines (except when the online cash register is used offline) (clause 2, clause 5.1, article 1.2 of Law No. 54-FZ). A prerequisite is the presence on the body of the vending machine of an easily readable serial number, applied in a place accessible for inspection (clause 5.2, article 1.2 of Law No. 54-FZ).

Meanwhile, an online cash register does not need to be used at all when making payments in mechanical vending machines when paying with a coin of the Bank of Russia, if they are not connected to the network or do not work on batteries or batteries. Apparently, this rule refers to the sale of goods such as toys, shoe covers, etc. through vending machines (clause 1.1, article 2 of Law No. 54-FZ).

Recall that for vending trade there was a delay until 07/01/2018, and for entrepreneurs without employees, this delay will last until 07/01/2019.

Online cash desk for transportation

From July 3, 2018, the transportation of passengers, baggage, cargo was also exempted from issuing a cash receipt (SRF) in paper form, as well as from sending it to the buyer in electronic form (if a subscriber number or email address is not provided), provided that the calculations are carried out ESP using automatic devices, for example, turnstiles when traveling on the subway or bus. This does not apply to online payments.

At the same time, it became possible to use one online cash register for several automatic devices remotely in the settlement center (clause 5.1, article 1.2 of Law No. 54-FZ). A prerequisite is the presence on the body of the automatic device of an easily readable serial number, applied in a place accessible for inspection (clause 5.2, article 1.2 of Law No. 54-FZ).

Recall that until 07/01/2019 you can not use the online cash desk for drivers or conductors in the cabin vehicle when selling travel documents (tickets, coupons) for travel in public transport (clause 2, article 2 of Law No. 54-FZ, clause 2, article 4 of Law No. 192-FZ). After the specified date, the driver (conductor) will have to issue (send) a check when paying for the fare.

Online cashier when paying for utilities

Organizations and entrepreneurs may not use the online cash register and not issue (send) BSO to when accepting payment for housing and public utilities(including contributions for major repairs) until 07/01/2019 (clause 4, article 4 of the Federal Law of 07/03/2018 No. 192-FZ). The method of payment does not matter.

Exceptions have been made for some organizations and entrepreneurs - they are exempted from the obligation to use the online cash register. Let's consider these cases in more detail.

Online cash desk is not applicable for some types of activities

Organizations and entrepreneurs who carry out the following types activities (clause 2, article 2 of Law No. 54-FZ):

• sale of newspapers and magazines on paper, as well as related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the authority executive power subject of the Russian Federation (accounting trading revenue from the sale of newspapers and magazines and from the sale of related products are kept separately);
• sale of securities;
• sale by a driver or a conductor in the passenger compartment of a vehicle of travel documents (tickets) and coupons for travel in public transport;
• provision of food for students and employees educational organizations implementing basic general education programs during training sessions;
• trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises in the sale of non-food products, except for the sale of non-food products, which are defined in the list, approved. Decree of the Government of the Russian Federation dated April 14, 2017 No. 698-r;
• peddling trade in food and non-food products (with the exception of technically complex goods and food products that require certain conditions of storage and sale, goods subject to mandatory labeling) from hands, from hand carts, baskets and other special devices for demonstration, ease of carrying and selling goods, including in passenger cars of trains and on board aircraft;
• trade in kiosks with ice cream, as well as soft drinks on tap. From July 3, 2018, without an online cash register, it is possible to trade in bottling still milk and drinking water(clauses "c" clause 5 of article 1 of Law No. 192-FZ). If the payment is made using a vending machine, then when selling soft drinks and milk, an online cash desk should be used, and when selling drinking water- no (clause "g", clause 5, article 1 of Law No. 192-FZ);
• trade from tankers with kvass, milk, vegetable oil, live fish, kerosene; seasonal trade in vegetables, including potatoes, fruits and gourds;
• acceptance of glassware and waste materials from the population (with the exception of scrap metal, precious metals and precious stones);
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and the disabled;
• realization by the manufacturer of products of national art crafts;
• plowing gardens and sawing firewood;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• renting (renting) of residential premises belonging to him on the right of ownership by an individual entrepreneur;

In addition, the online checkout does not apply if:

• turn out library services, the list of which will be approved by the Government of the Russian Federation. The exemption does not apply to private libraries (effective from July 3, 2018) (clause 12, article 2 of Law No. 54-FZ);
• parking services are provided by organizations exercising the powers of state and local authorities (effective from July 3, 2018) (clause 10, article 2 of Law No. 54-FZ);
• activities of insurance agents (not organizations and not individual entrepreneurs) acting on behalf of the insurance organization (insurer) in settlements with the insured are carried out. When receiving funds from such an agent, it is the insurer who uses the online cash register by sending an electronic check (SVO) to the insured (valid from July 3, 2018) (clause 11, article 2 of Law No. 54-FZ).

Online cash desk is not applicable for PSN

Online cash desk is not used in hard-to-reach places

Organizations and entrepreneurs who make payments in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of a municipal district), urban-type settlements) are exempted from the obligation to use an online cash desk. The list of such localities is approved by the authority of the constituent entity of the Russian Federation (clause 3, article 2 of Law No. 54-FZ). Lists are posted on the websites of the relevant authorities of the constituent entities of the Russian Federation.

At the same time, from 07/15/2016, such organizations and entrepreneurs are obliged to issue to the buyer (client) at his request a document confirming the fact of settlement between the organization (entrepreneur) and the buyer (client).

The document must contain its name, serial number, signature, as well as the mandatory details provided for in par. 4 - 12 p. 1 art. 4.7 of Law No. 54-FZ (taking into account the transitional provisions established by clauses 14, 17, article 7 of the Federal Law of July 3, 2016 No. 290-FZ).

Rules for the issuance and accounting of documents confirming the fact of settlements in remote or hard-to-reach areas, approved. Decree of the Government of the Russian Federation of March 15, 2017 No. 296.

The exemption from the use of an online cash desk does not apply to organizations and entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods (clause 8, article 2 of Law No. 54-FZ).

Online cash desk is not used by pharmacy organizations

Pharmacy organizations have the right not to use the online cash register (clause 5, article 2 of Law No. 54-FZ):

• in feldsher and feldsher-obstetric stations located in rural settlements;
• separate divisions medical organizations licensed to pharmaceutical activity(outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural settlements where there are no pharmacy organizations.

Exception: organizations and entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods (clause 8, article 2 of Law No. 54-FZ). In this case, it is necessary to use an online checkout.

Online cash desk is not used by religious organizations

Cash registers can not be used (clause 6, article 2 of Law No. 54-FZ):

• in the provision of services for religious rites and ceremonies;
• when selling objects of religious worship and religious literature in religious buildings and structures and in the territories related to them;
• in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the order established by law RF.

Online cash desk is not used for settlements between organizations and entrepreneurs

Edition of paragraph 9 of Art. 2 of Law No. 54-FZ, which was in force until July 3, 2018, allowed not to use an online cash desk for settlements between organizations and (or) individual entrepreneurs using an electronic means of payment without presenting it.

Now the same rule allows not to use an online cash desk for all non-cash payments between organizations and entrepreneurs, except for the case of using an ESP with its presentation. However, it is not entirely clear what is meant by such calculations. We believe that they include payment by a payment card, which is presented by the buyer (organization or individual entrepreneur) directly to the seller when calculating.
If the settlement takes place in cash, the exemption does not apply, i.e. the seller is obliged to issue a check using the online cash register. For more information, see Is CCP applicable if an organization or entrepreneur pays for the purchased goods in cash?

Online cash desk for settlements by electronic means of payment

In legislation Russian Federation there is a separate law about what an individual entrepreneur can do without a cash register. But, also, the same law provides for a separate category of people who can trade without problems without this device.

But who falls into this category? And who can safely not pay money? Let's deal with this issue together, so as not to get into an unpleasant situation later.

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What does the law require?

According to the laws of Russia, every entrepreneur who sells any goods is required to purchase a cash register in order to accept payment for his goods or services.

Moreover, the fact how exactly the object made the payment remains completely unimportant:

• Cash.
• Bank card.

The main fact remains - if the object accepts payment for its goods or services, it must have a cash register to record this action.

In addition, it is important to know that this rule applies:

• for objects that sell their goods;
• when selling someone else's goods, when the object acts as an intermediary in this transaction.

That is why it applies to both individuals and legal entities.

AT federal law, article 54 there are clear restrictions and rules on how the cash register should be used. So, according to him, all those who deal with payment in money or by card should have a cash register as proof of their financial income.

IP work without a cash register

Despite the severity of the law, like all the rules. It has exceptions. So, according to him, the following individual entrepreneurs can work without a cash register:

• If your organization or enterprise operates through a patent. But, remember that although this case does not involve the installation of a cash register, you will be forced to give the subject a check if he asks for it.
• If your organization works with a large flow of the population to provide them with any services. In this case, any reporting documents will also be required. These can be receipts, subscriptions or tickets.
• If your organization operates in a hard-to-reach location that is difficult to get to, and they do delivery or off-site events.
• If your trade is specific and the installation of the cash register will be strange. This group can include the sale of pies at sea, etc.

So, in order to work without a cash register, you must definitely fall into one of these groups or get yourself this unit. So, if during the check it turns out that your organization is required to have this equipment, but does not have it. You will be fined. Moreover, if for an individual entrepreneur it is from 3,000 to 4,000 rubles, then for an organization - from 30,000 to 40,000 rubles.

But remember that even if you fall under one of these points, this only gives you the opportunity to refuse the cash register, but it will not completely save you from actions in accordance with cash laws.

According to the law, which was adopted in 2014, individual entrepreneurs will be able to refuse incoming orders and maintain cash books. But, its presence will remain mandatory in organizations and other structures.

Registration of a cash register for individual entrepreneurs

So, in order for your use of the cash register to be legal, it must be registered with the tax service and registered there. To do this, you will need to contact the organization at the place of residence or at the place of registration of the organization, if we are talking about a legal entity.

This registration has a clearly unified form, which is spelled out in the legislation called "Regulations on the use of a cash register for an individual entrepreneur." But, in practice, it is more about the serviceability and functioning of the apparatus itself than its registration with the tax service.

So, according to the law, the cash register must contain the following details:

• Fillings.
• Correction documents.
• Stickers for its functionality.

But, in order to conclude an agreement, you will need completely different data and documents:

• Applications with a request to register with the tax service of your cash register.
• The passport that you were given to the cash register.
• An agreement concluded with the repair service of this unit for repair in case of malfunctions.

After that, the tax office will have 5 days to resolve your issue. After that, you will have to come here and pick up your documents for the device and registration card. But remember that in addition to the basic documents, the tax office may require something else from you. For example, an extract from the cashier's journal for the period that is required.

Who can work without a cash register?

The cash register is another way to control the profit of the organization, and therefore if it uses:

• single tax system;
• patent system.

In both cases, the cash register is not a necessary addition to the organization and can be purchased at the request of the object.

So, in this case, it will be enough for you to know that, at the request of the client, you will have to provide:

• sales receipt;
• any receipt.

You can also include a ticket here if we are talking about a movie session, a trip somewhere on any transport, etc.:

• Remember that if you previously fell under one of these categories, but now you don’t, or if you have a new need to calculate customers using finance, you can hire an object that will be registered as a separate entity in the company and will only manage your cash register and all activities associated with it.
• It is important to know that it is these checks for the presence and proper maintenance of the cash register that are the most difficult, since their implementation is not limited by law either by date or by quantity. And therefore, if desired, the tax service can conduct them at least every day.
• In addition, it is important to know that not only the presence or absence of it in the organization is subject to a fine, but also the exact amount that is there. So, if the checkout is more money than the limit is set, then you will also owe a fine, which ranges from 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000.

So, it is important to know that this rule was launched a long time ago, and therefore its veracity can be safely judged by looking at the practice in some organizations.

Forms of strict reporting

If you are going to operate without a cash register, you will still need to record your expenses and perhaps even keep a cash book. In order to form work with cash and any other finances, you will need strict reporting forms, where you will enter all the necessary information on the income and expenses of the company.

Responsibility for non-use of CCP

According to the law, not only the one who does not have it, but also the one who misuses it, will be punished for a cashier's check. So, for example, there are several wrong actions that can lead to punishment or even a fine, which include:

• Incorrect printing of the check or its refusal to print.
• If the seller did not take care to sell the goods with a check.
• If your cash register needs to be sent in for repair or is malfunctioning.

So, these violations for individual enterprises come at a reduced price, and therefore, even if the individual entrepreneur receives his fine, it will not exceed 4,000 rubles, and will not incur any additional problems. It is also important that the cash register is not just on the organization, but contains all the necessary and basic objects for it. correct operation. So, this may include: seals, stickers, holograms and other things.

But, it is important to know that despite such a low system of fines, you run the risk of losing your organization and getting into big problems. The whole point is that if you come to checks that will not be habitable, you will have to abandon this idea in order to keep your organization or other building sufficient.

Do I need a cash register for an online store

A cash register is an important attribute of almost every organization, and therefore it is better to put it in so that later you do not have problems with all the checks. In the case of an online store, a cash register is also an important attribute of any individual entrepreneur; it is impossible to conduct business and trade without it.